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Designation of a Coordinative Conceptual Framework for the Lasting Development and Effectiveness of E-Government

 Original Article, B1
Ghorbani A., Pourezzat A. A.
J. Appl. Bus. Fin. Res. 2(1): 01-15, 2013

ABSTRACT: Literature review of the electronic government (EG) shows that this area of science has become a jungle of unstructured theories and landscape. This situation evokes the metaphor of Management Theory Jungle developed by Koontz; jungle that limit vision, to the extent that many researchers in this field will not have a comprehensive and top-down view. The current study's approach is comparative and exploratory, looking for a framework that helps the identification of the dimensions, concepts, and indicators of EG as a coherent body and to grow its various aspects in a balanced and targeted way while being executed. This article divides the effective factors on the realization of EG within a conceptual framework into Tri-Categories of Context, Creation process, and Content. Context by having such factors as social culture, organizational culture, management maturity, economic conditions, electronic knowledge of the citizens, demographic conditions, and the specialist human resources, affects the Creation process, and the Content of EG. Creation process which includes the stages of policymaking, development of strategy, identifying CSF's and barriers, identifying expected functions, architecting the structure, implementation, and results evaluation also affects context and content of EG. The Content of EG which is based on the EG effectiveness indicators includes factors such as efficiency, Electronic justice, citizen relationship management, e-transparency, and e-trust also affects the other two dimensions. These Tri-Categories, directly and indirectly form the nature of EG. Lack of attention to this complex relation, will fail the founders of EG in developing countries because they ignore the requirements associated with this complex relation and does not fully identify the system and do not establish it.

Key words: Context, Creation process, Content, Tri-category conceptual framework, theories of E-government.

Development Trends and Possibilities of a Virtual Market

Original Article, B2
Irina L.
J. Appl. Bus. Fin. Res. 2(1): 16-27, 2013

ABSTRACT: The new component of economy of post-industrial development - the virtual market on the basis of information and communicative technologies (Internet) is investigated. Factors of its formation are revealed: network nature and open model, Moore's regularity, Metcalf's law, development of digital technologies. Features of functioning are established: distribution in time and spatial differentiation (on a basis of the theory of diffusion of innovations and the center-peripheral paradigm); the specific complex of factors in the macro marketing environment is revealed; new participants of the market and other model of their behavior, as consumers, in comparison with the real market are characterized; Internet-marketing as the marketing philosophy of business, corresponding to new economic conditions, and tools complex for practical activities in the virtual market is offered.
Key words: Search Costs, Measurement Costs, Bargaining Costs, Contract Enforcement Costs.

The Impact of Organizational Justice, Atmosphere and Culture on the Organizational Performance: A Case of TEJARAT Bank

• Original Article, B3
  Mirvaisi M.
  J. Appl. Bus. Fin. Res.. 2(1): 28-32, 2013
  

ABSTRACT:The objective of the current research is investigating the effects of Organizational Atmosphere (OA), Organizational Culture (OC) and Organizational Justices (OJ) on Organizational Performance (OP) in banking industry of Iran (Tejarat Bank). Applied method has been used for this research in which the questionnaire method has been utilized in order to gather the required data for describing the research variables and interpreting the relations between them. The Analysis unit in this research is the banking services customers have answered the questionnaires. In order to describe the data, the frequency distribution tables have been used and the structural equations model has been used to describe the data. In so doing, SPSS 18.0 & LISREL 8.5 soft wares have been utilized the exploratory factor analysis, confirmatory factor analysis. The results gained due to this research indicate all hypotheses were accepted in Tejarat bank. The paper rounds off with conclusions and an agenda for future research and limitations in this area.
Key words: Organizational Atmosphere (OA), Organizational Culture (OC), Organizational Justices (OJ), Organizational Performance (OP), SEM, Tejarat Bank

Information Technology Controls Within Organizational Control Environment

• Original Article, B4
  Rezaei N.
  J. Appl. Bus. Fin. Res.. 2(1): 33-40, 2013

ABSTRACT: The implementation of IT control processes (ITCP) is affected by organizational control environment (CE). This paper presents the results of an experimental study exploring the influence of organizational CE components (Corporate Ethical Environment, Commitment to Component, Board of Director and Audit Committee, Management Philosophy and Operating Style, Organization Structure, Assign Authority and Responsibility and Human Resource Policies and Practices) based on COSO framework on four domains (Plan and Organize, Acquire and Implement, Deliver and Support and Monitor and Evaluate) of ITCPs based on COBIT framework. One hundred and ninety eight relatively experienced external and internal auditors and accounting managers responded to the mail survey. Results reveal the association between CE components and ITCPs. The results of study could help auditors and managers and other practitioners in designing and implementing IT control systems.
Keywords: Internal control; Control environment; Information technology; IT control processes